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Practical manual for Income Tax 2021.

For single-parent families

Regulations: Art. 2.9 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria.

Amount of deduction

200 euros per year for the head of a single-parent family.

In the cases of legal separation or when there is no marital bond , the single-parent family will be considered to be formed by the mother or father and the children who live with one or the other and who meet any of the following requirements :

  1. Minor children , except those who, with the consent of their parents, live independently of them.

  2. Legally incapacitated adult children subject to extended or rehabilitated parental authority.

Requirements for applying the deduction:

That the sum of the general taxable base and the savings taxable base, sum of boxes [ 0500 ] and [ 0510 ] of the declaration , reduced by the personal and family minimum, box [ 0520 ] , is less than 31,485 euros.